https://www.taxtmi.com/circulars?id=7558 Pre-deposits made during appeals are to be treated as non-duty funds and returned when appeals succeed or matters are remanded. Formal refund applications need not be insisted upon: a simple letter from the depositor with an attested appellate order and an attested challan copy addressed to the concerned Assistant/Deputy Commissioner suffices. Pending refund applications will be treated likewise and bank guarantees executed in lieu of cash deposits shall also be returned. Field units must process claims promptly; delays leading to interest liability will be viewed strictly. en-us Wed, 02 Jan 2002 00:00:00 +0530 Tue, 15 Sep 2009 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7558 Pre-deposits made during appeals are to be treated as non-duty funds and returned when appeals succeed or matters are remanded. Formal refund applications need not be insisted upon: a simple letter from the depositor with an attested appellate order and an attested challan copy addressed to the concerned Assistant/Deputy Commissioner suffices. Pending refund applications will be treated likewise and bank guarantees executed in lieu of cash deposits shall also be returned. Field units must process claims promptly; delays leading to interest liability will be viewed strictly. Circulars Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7558